Lucid Diagnostics Inc.
One Grand Central Place, Suite 4600
New York, New York 10165
212-949-4319
December 1, 2022
VIA EDGAR
Division of Corporation Finance
Office of Industrial Applications and Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sean Healy
| Re: | Lucid Diagnostics Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-268560 |
Ladies and Gentlemen:
Lucid Diagnostics Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 9:30 a.m., Tuesday, December 6, 2022, or as soon thereafter as practicable.
| Very truly yours, | ||
| LUCID DIAGNOSTICS INC. | ||
| By: | /s/ Lishan Aklog, M.D. | |
| Name: | Lishan Aklog, M.D. | |
| Title: | Chairman and Chief Executive Officer | |